Jacks Corporation Purchases $200,000 Bonds Plus Accrued Interest for 2

Jacks Corporation purchases $200,000 bonds plus accrued interest for 2 months of $2,000 from Kennedy Company on March 1. The bonds have an annual interest rate of 6% payable on June 30 and December 31. The entry to record the purchase of the bonds would include:

A) Interest Receivable debit $2,000
B) Investment in Bonds debit $202,000.
C) Cash debit $200,000
D) Interest Revenue credit $2,000.